West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13 - Business And Occupational Tax
Section 110-13-3 - Exemptions
Universal Citation: 110 WV Code of State Rules 110-13-3
Current through Register Vol. XLI, No. 38, September 20, 2024
3.1. Monthly exemptions from tax. - Each taxpayer shall be granted an exemption in every case of forty-one dollars and sixty-seven cents ($41.67) per month of business and occupation tax. From the total taxes due the monthly exemption of forty-one dollars and sixty-seven cents ($41.67) per month is deducted. Inasmuch as the law grants each person a monthly exemption of forty-one dollars and sixty-seven cents ($41.67) per month, only one exemption per tax period can be claimed even though that person may conduct more than one business.
3.2. Business exempt by specific statutes.
3.2.1. Public service district for water and
sewage services. Public service districts for water and sewage services
organized in compliance with the provisions of W. Va. Code '16-3-1
et seq., entitled, "Public Service Districts for Water and Sewage Services,"
are exempt from the payment of the business and occupation tax. This is an
exemption provided by specific statute and is only available to those public
service districts that have complied with all the requirements as set forth in
W. Va. Code '16-3-1
et seq.
3.2.2. Municipal
waterworks. - Waterworks in the State of West Virginia which are organized by a
municipal corporation in compliance with the provision of W. Va. Code
'8-12-1
et seq., entitled, "Waterworks," are exempt from the payment of the business
and occupation tax. This is an exemption provided by specific statute and is
only available to those municipal waterworks that have complied with all
requirements as set forth in W. Va. Code '8-12-1
et seq.
3.2.3. Municipal combined
waterworks and sewage systems. - Waterworks and sewage systems in the State of
West Virginia which are organized or operated by a municipal corporation in
compliance with the provisions of W. Va. Code '8-13-1
et seq., entitled Combined Waterworks and Sewage Systems, are exempt from the
payment of the business and occupation tax. This is an exemption provided by
specific statute and is only available to those municipal waterworks and sewage
systems that have complied with all the requirements as set forth in W. Va.
Code '8-13-1
et seq.
3.2.4. Municipal and
sanitary district sewage works. - Sewage works in the State of West Virginia
which are organized or operated by any municipal corporation or sanitary
district in compliance with the provisions of W. Va. Code '16-13-1
et seq., entitled, "Sewage Works of Municipal Corporations and Sanitary
Districts", are exempt from the payment of the business and occupation tax.
This is an exemption provided by specific statute and is only available to
those sewage works of municipal corporations and sanitary districts that have
complied with all the requirements as set forth in the aforecited provisions of
the Code.
Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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